The Constituting Mode Of China Pension Accounting Standards Construction And Route Choice Research

With the arrival of the 21st century, the restructuring of the international accounting standards board, the tide that international convergence of accounting standards lifts in worldwide. The countries and areas of the world also begin to respond in succession.The International convergence of accounting standards is imperative.China as the world's largest developing country, is the most populous country in the world, according to the United Nations standards prescribed by the state, already entered the ranks of aging, providing for the aged in China the issue is not just about our country, also is a big event in the scope of the world. So, the effects of pension costs to enterprise operating results, financial status is more and more big, normaling its accounting treatment becomes undoubtedly important, pension accounting research also therefore developed. which necessarily lead to the formulation of pension accounting standards. Because of historical reasons, the constructing about the system of pension accounting standards in our country far behinds western developed countries, to our country the construction of pension accounting standards is imperative.This article researches the construction of pension accounting standards, from the starting point of international convergence of pension accounting standards; the constituting mode of accounting criterion not only to ensure the high quality, and be helpful for the international convergence of accounting standards, from the formulated link we can guarantee the direction and progress of the standards convergence. In view of this, we elaborat the domestic and international accounting standards overview of pension, compare the differences and similarities between them, analyze the reasons of our accounting standards backward and convergence inevitability. After that, from our pension accounting criterion constituting mode construction view, this paper analyzes formulation main body, formulate procedures, formulate based choice; And in this foundation proposed the path of the convergence and the specific strategies.